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The Enrolled Agent Review Study Program

 

   

  

The Special Enrollment Exam Review (EA) 

 

This review course has been designed to incorporate the following topic areas of taxation. The material has been updated to reflect the 2016 tax year. Changes have been made to the content of the material, per the IRS specifications and for the Prometric Testing beginning May 1, 2017.

According to the Internal Revenue Service Circular 230, 10.6(g) Enrolled Agents and Enrolled Retirement Plan Agents must qualify for the renewal of  enrollment. In order to qualify for renewal of enrollment, an individual enrolled to practice before the Internal Revenue Service must certify on the application for renewal form prescribed by the Director of Practice that he or she has satisfied the requirement for continuing professional education. Requirements for enrollment cycle. A minimum of 72 hours of continuing education credit must be completed during each enrollment cycle. A minimum of 16 hours of continuing education credit, including 2 hours of ethics or professional conduct, must be completed during each enrollment year of an enrollment cycle.

  An individual who receives initial enrollment during an enrollment cycle must complete 2 hours of qualifying continuing education credit for each month enrolled during the enrollment cycle. Enrollment for any part of a month is considered enrollment for the entire month.ginning immediately, the IRS will begin allowing continuing education credit for each of the three parts of the Enrolled Agent Special Enrolled ( SEE) test preparation programs.

 Students may now earn up to five hours of federal tax continuing education credit for preparation of the EA Test for each Parts 1 and 2, and two credit hours of ethics for Part 3.  The maximum amount for SEE preparation programs is 12 credit hours.

The following classes are offer for the Enrolled Agent Review Study Program:

 

Part 1: Individual Taxation

RU73Z-P-00241-16-O

Section 1: Preliminary Work and Taxpayer Data

Section 2: Income and Assets

Section 3: Deductions and Credits

Section 4: Taxation and Advice

Section 5: Specialized Returns for Individuals

 

Part 2: Businesses

RU73Z-P-00243-16-O

Section 1: Business Entities

Section 2: Business Financial Information

Section 3: Specialized Returns and Taxpayers

 

Part 3: Representation, Practice, and Procedures

RU73Z-E-00252-16-O

Section 1: Practices and Procedures

Section 2: Representation Before the IRS

Section 3: Specific Types of Representation

Section 4: Completion of the Filling Process